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Practical manual for Income Tax 2022.

Due to multiple births or adoptions

Regulations: Art. 4.4 and 10 Text Consolidated legal provisions of the Community of Castile and Leon on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12

Deduction amounts

  • 50 percent of the amount corresponding to the application of the deduction for birth or adoption if the multiple birth or simultaneous adoption has been of two children that generate the right to the application of the " minimum per descendant ".

  • 100 percent of the amount corresponding to the application of the deduction for birth or adoption, if the multiple birth or simultaneous adoption has been of three or more children s, which generate the right to the application of the " minimum per descendant ".

  • The same deduction will be applied in the case of independent or adoptions occur in period of months.

    In the case of the birth of two children within a period of twelve months, one in 2021 and the other in 2022, only parents who live with the children in 2021 and 2022 will be able to apply the deduction.

Additional deduction for multiple births or simultaneous adoptions that occurred in 2020 and/or 2021

901 euros during the two years following the last birth or adoption that is computed for the purposes of understanding that the multiple birth or simultaneous adoption that gives the right to apply the deduction has occurred.

Requirements and other conditions for the application of the deduction

  • In order to apply this deduction the total taxable base (boxes [ 0435] and [0460] of the declaration) less the personal and family minimum (box [0520] of the declaration) cannot exceed the following amounts:

    • - 18,900 euros in individual taxation.

    • - 31,500 euros in joint taxation.

  • For the purposes of determining the order number of the born or adopted child , the born child and the remaining children, of either of the two parents, who live with the taxpayer on the date the tax is due (normally, December 31) will be taken into account, both those who are natural children and those who are adopted will be taken into account for these purposes.

  • When both parents or adopters are entitled to apply the deduction, its amount, in the case of an individual declaration, will be prorated equally in the declaration of each of them.

    If only one of the spouses is entitled to the deduction, because the other exceeds the taxable base limits less the personal and family minimum required, the deduction applicable by that spouse will be half of its total amount. Half of the total amount of the deduction will also be eligible for the taxpayer whose spouse did not reside in the Community of Castilla y León in 2022.

    In the event that a multiple birth or simultaneous adoption occurred during the 2021 period, and those born in that year were not part of a new multiple birth together with any child born in the 2022 period, the additional deduction amount of 901 euros (prorated according to the number of taxpayers entitled to it) must be entered in the corresponding box, provided that the income limit requirement is met.

  • In the event that the taxpayer does not have a sufficient autonomous integral quota to apply the total deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the three following tax periods until the total amount of the deduction exhausted, if applicable.

Outstanding balances to be applied

Taxpayers who have not exhausted the entire deduction, either in the tax period in which the right to it is generated or in the three following periods, may request payment of the amount that remains to be applied.

Compatibility

This deduction is compatible with the deduction for birth or adoption regulated in the previous article.